Tourist taxes: policy and debates
A briefing about transient visitor levies or 'tourist taxes', including information on plans for the introduction of tourist taxes in Scotland and Wales.
A briefing on the Non-Domestic Rating (Lists) Bill 2017-19
Non-Domestic Rating (Lists) Bill 2017-19 (295 KB , PDF)
The Non-Domestic Rating (Lists) Bill 2017-19 was introduced into the House of Commons on Wednesday 12 June 2019. Second Reading took place on Monday 17 June. Committee Stage, consisting of a single evidence session and a single scrutiny session, took place on Tuesday 25 June. No amendments to the Bill were tabled. The Bill, and associated documents, can be found on the Parliamentary website.
The Bill would implement the Government’s commitment to alter the length of time between revaluations of rateable values in the non-domestic rating (business rates) system. The Bill would bring forward the date of the next revaluation to 2021 (from 2022) in both England and Wales; and, in England, it would replace the existing five-year cycle with a three-year cycle (with subsequent revaluations in 2024, 2027 and so on). This gives effect to commitments originating in the 2017 Budget and 2018 Spring Statement.
Business rates are devolved to Scotland, Wales and Northern Ireland. The Bill extends to, and has effect in, both England and Wales.
Non-Domestic Rating (Lists) Bill 2017-19 (295 KB , PDF)
A briefing about transient visitor levies or 'tourist taxes', including information on plans for the introduction of tourist taxes in Scotland and Wales.
The Budget was delivered by Chancellor Rachel Reeves on 30 October 2024. The Finance Bill 2024-25 received its second reading on 27 November.
This briefing discusses the reforms made to capital gains tax since 2008, including the most recent changes announced in the 2024 Autumn Budget.